A company issued $5-$year, $7\%$ bonds with a par value of $$900,000.$ The market rate when the bonds were issued was $6\mathrm{.}5\%.$ The company received $$909,000$ cash for the bonds. Using the straight$-$line method, the amount of recorded interest expense for the first semiannual interest period is:

Multiple Choice

$$32,400.$

$$62,100.$

$$63,000.$

$$31,500.$

$$30,600.$